2013 REG Wiley Book Question, Module 35, MCQ 115

During 2012, Mr. and Mrs. Benson provided substantially all the support, in their home, for their son John, age 26, and for Mrs. Benson's cousin Nancy, age 17. John had $3900 of income for 2012, and Nancy's income was $2500. The Bensons paid the following medical expenses during the year.

Medicines and drugs:

For themselves $400

For John $500

For Nancy $100

Doctors

For themselves $600

For John $900

For Nancy $200

What is the total amount of medical expenses (before application of any limitation rules), that would enter into the calculation of itemized deductions on the Bensons' 2012 tax return?

I'm coming up with $1300 for the answer but Wiley shows $2700 as the answer. I think Wiley's answer is wrong because John is not a dependent due to being age 26 and makes $3900. Is anyone getting the Wiley answer? If so, can you please explain the misunderstanding in my logic?

Thanks for the insight! Here are my thoughts…Since John is age 26, then he fails the qualifying child test and is now reviewed for the qualifying relative test. To determine a qualifying relative, one must pass the gross income test. However, he makes too much $ so cannot be claimed on the taxpayer's return. Therefore, John's associated medical expenses cannot be deducted since John cannot be claimed. This is where I'm debating Wiley's answer that John's expenses can be included. I thought to claim medical expenses, the individual must be a spouse or dependent.